Nebraska

New Hampshire

New Jersey

Threshold: $100,000 in sales OR 200 transactions in the previous OR current calendar year

Effective Date: November 1, 2018

New Mexico

New Mexico has not established an economic nexus threshold.

NEW York

New York has not established an economic nexus threshold.

NEvada

Threshold: $100,000 in sales OR 200 transactions in the previous OR current calendar year

Effective Date: October 1, 2018

North Carolina

Threshold: $100,000 in sales OR 200 transactions in the previous OR current calendar year

Effective Date: November 1, 2018

Notes: Effective date begins 60 days after taxpayer meets threshold

North Dakota

Threshold: $100,000 in sales OR 200 transactions in the previous OR current calendar year

Effective Date: October 1, 2018

Ohio

Threshold: $500,000 in sales for the previous OR current calendar year

Effective Date: January 1, 2018

Notes: Certain software use or distribution agreements may also trigger economic nexus

Oklahoma

Threshold: $10,000 in sales for the previous OR current calendar year

Effective Date: July 1, 2018

Notes: May alternatively comply with detailed reporting requirements

Oregon

Oregon has not established an economic nexus threshold.

Pennsylvania

Threshold: $10,000 in sales for the previous OR current calendar year

Effective Date: March 1, 2018

Notes: May alternatively comply with detailed reporting requirements

Rhode Island

Threshold: $100,000 in sales OR 200 transactions in the previous calendar year

Effective Date: August 17, 2017

Notes: May alternatively comply with detailed reporting requirements

South CAROLINA

Threshold: $100,000 in sales for the previous OR current calendar year

Effective Date: November 1, 2018

Notes: Certain consignment property must be included gross sales figure

South Dakota

Threshold: $100,000 in sales OR 200 transactions for a calendar year

Effective Date: November 1, 2018

Tennessee

Threshold: $500,000 in sales in the previous 12 months

Effective Date: Pending

Notes: Litigation pending

Texas

Threshold: $500,000 in sales in the previous 12 months

Effective Date: October 1, 2019

Notes: Effective date begins 60 days after taxpayer meets threshold

Utah

Threshold: $100,000 in sales OR 200 transactions for a calendar year

Effective Date: January 1, 2019

Notes: Effective date begins 60 days after taxpayer meets threshold

Vermont

Threshold: $100,000 in sales OR 200 transactions in the previous 12 months

Effective Date: July 1, 2018

Virginia

Virginia has not established an economic nexus threshold.

Notes: Legislation being discussed, possible effective date 7/1/2019

Washington

Threshold: $100,000 in sales OR 200 transactions in the previous OR current calendar year

Effective Date: October 1, 2018

Notes: May alternatively comply with detailed reporting requirements

West Virginia

Threshold: $100,000 in sales OR 200 transactions in the previous calendar year

Effective Date: January 1, 2019

Notes: Effective date begins 60 days after taxpayer meets threshold

Wisconsin

Threshold: $100,000 in sales OR 200 transactions for a calendar year

Effective Date: October 1, 2018

Wyoming

Threshold: $100,000 in sales OR 200 transactions in the previous OR current calendar year

Effective Date: February 1, 2019

The data provided above is a basic summary of a complex topic. The contents of this communication are for informational purposes only and do not constitute legal or financial advice. Our well-versed team is ready to review your business’s sales and use tax reporting requirements and any resulting potential change in tax liability. We look forward to having the opportunity to provide an analysis on how this shift has specifically impacted your business.